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15.18 The balance on Jude Co's payables ledger control account is $31 ,554. The accountant at Jude Co has discovered that she has not recorded:
A settlement discount of $53 received from a supplier; and A supplier's invoice for $622.
What amount should be reported for payables on Jude Co's statement of financial position?
A $30,879
B $30,985
C $32,123
D $32,229
答案：C
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